Accounting Associate Degree
Bookkeeping Certificate
Certificate of Accounting Concentration
Certificate of Internal Auditing

Accountants, and the theoretical principles they use in their work, stand at the very center of our financial and economic activities. Economists, investors, business executives, labor leaders, bankers, and government officials all rely upon financial statements and other reports prepared by accountants to summarize and interpret the multitude of financial transactions that comprise day-to-day economic activity. The true value of an accountant is measured by his or her ability to develop and present understandable, reliable analyses of financial positions and the results of operations upon which business decisions are based.

The Accounting Associate Degree program prepares graduates for employment as accountants in business, industry, and government. Many experienced accountants become owners/operators of their own public accounting firms. The program emphasizes the use of personal computers along with manual procedures of accounting. The Accounting Associate Degree program is ideally suited to the needs of those who wish to take the Ohio CPA Examination with qualifying examinations upon graduation.

Bookkeeping Certificate
The one-year Bookkeeping Certificate program develops the competencies needed for success as a full-charge bookkeeper. Credits earned in the Certificate program may be applied to an Associate Degree in Accounting, or other business technologies.

Certificate of Accounting Concentration
The Certificate of Accounting Concentration is intended for individuals who possess a bachelor’s, master’s, or Ph.D. in an area other than accounting and want to qualify under Ohio law to sit for the Ohio CPA exam. The 62 hours of course work recommended would provide candidates with the broadest possible knowledge of all four parts of the Ohio exam.

Certificate of Internal Auditing
The Certificate of Internal Audit program develops the competencies required for today’s internal auditor or the business professional involved with, or responsible for, related issues. The topics covered in this certificate program include Sarbanes-Oxley compliance, internal auditing, operational auditing, fraud control, and fraud prevention. These topics will be covered in eight five-week courses. Courses meet one evening per week, making them convenient for the working professional. This certificate can be obtained easily in a year by taking one course at a time.

Traditional Classes and Distance Learning Choices at
Columbus State

The Accounting program offers both traditional and distance learning options for students. The traditional class room experience continues to provide students with high quality instruction in a small classroom setting at the main campus and off-campus locations. Accounting also offers distance learning courses, which provide the same high quality learning as traditional instruction, and provide the flexibility of completing course work online or through video based instruction.

Upon completion of the Associate Degree in Accounting, the graduate will be able to:

• Apply generally accepted accounting principles to measure, process, and communicate financial information about a business entity.

• Use accounting computer software to maintain accounting records and prepare financial statements.

• Apply theory and practical applications of job order, process, and activity-based cost systems, including the evaluation of actual to standard costs.

• Prepare systems flowcharts and evaluate the internal control of a business system.

• Compare and use financial statements for decision-making purposes.

• Explain the purpose and standards for an independent audit.

• Explain the procedures used in applying auditing standards in conducting an independent audit.

• Prepare budgets and forecasts for financial decisions.

• Identify and describe each of the rules contained in the AICPA Code of Professional Conduct.

• Prepare individual income tax returns and research tax questions.

• Prepare federal, state, and local payroll tax returns as well as franchise and personal property tax returns.